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The zones of discrimination for M-Score is as such:
An M-Score of equal or less than -1.78 suggests that the company is unlikely to be a manipulator.
An M-Score of greater than -1.78 signals that the company is likely to be a manipulator.
Good Sign:
Beneish M-Score -3.41 no higher than -1.78, which implies that the company is unlikely to be a manipulator.
The historical rank and industry rank for Power Integrations's Beneish M-Score or its related term are showing as below:
POWI'
s Beneish M-Score Range Over the Past 10 Years
Min: -4.21 Med: -2.74 Max: 0.17
Current: -3.41
During the past 13 years, the highest Beneish M-Score of Power Integrations was 0.17. The lowest was -4.21. And the median was -2.74.
Power Integrations Beneish M-Score Historical Data
* Premium members only.
The historical data trend for Power Integrations's Beneish M-Score can be seen below:
* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD. * For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.
POWI vs PI, LASR, DIOD: Beneish M-Score Comparison
For the Semiconductors subindustry, Power Integrations's Beneish M-Score, along with its competitors' market caps and Beneish M-Score data, can be viewed below:
* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.
Power Integrations Beneish M-Score vs Semiconductors Industry
For the Semiconductors industry and Technology sector, Power Integrations's Beneish M-Score distribution charts can be found below:
* The bar in red indicates where Power Integrations's Beneish M-Score falls into.
The M-score was created by Professor Messod Beneish. Instead of measuring the bankruptcy risk (Altman Z-Score) or business trend (Piotroski F-Score), M-score can be used to detect the risk of earnings manipulation. This is the original research paper on M-score.
The M-Score Variables:
The M-score of Power Integrations for today is based on a combination of the following eight different indices:
M
=
-4.84
+
0.92 * DSRI
+
0.528 * GMI
+
0.404 * AQI
+
0.892 * SGI
+
0.115 * DEPI
=
-4.84
+
0.92 * 0.6127
+
0.528 * 1.009
+
0.404 * 1.0625
+
0.892 * 1.0311
+
0.115 * 1.1486
-
0.172 * SGAI
+
4.679 * TATA
-
0.327 * LVGI
-
0.172 * 0.9548
+
4.679 * -0.119963
-
0.327 * 1.2805
=
-3.41
* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD. * For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.
Sales growth is not itself a measure of manipulation. However, growth companies are likely to find themselves under pressure to manipulate in order to keep up appearances.
DEPI greater than 1 indicates that assets are being depreciated at a slower rate. This suggests that the firm might be revising useful asset life assumptions upwards, or adopting a new method that is income friendly.
DEPI
=
(Depreciation_t-1 / (Depreciaton_t-1 + PPE_t-1))
/
(Depreciation_t / (Depreciaton_t + PPE_t))
=
(32.775 / (32.775 + 146.786))
/
(27.138 / (27.138 + 143.63))
=
0.182529
/
0.158917
=
1.1486
Note: If the Depreciation, Depletion and Amortization data is not available, we assume that the depreciation rate is constant and set the Depreciation Index to 1.
6. SGAI = Sales, General and Administrative expenses Index
Total accruals calculated as the change in working capital accounts other than cash less depreciation.
TATA
=
(IncomefromContinuingOperations_t
-
CashFlowsfromOperations_t)
/
TotalAssets_t
=
(NetIncome_t - NonOperatingIncome_t
-
CashFlowsfromOperations_t)
/
TotalAssets_t
=
(16.603 - 3.88
-
105.177)
/
770.687
=
-0.119963
An M-Score of equal or less than -1.78 suggests that the company is unlikely to be a manipulator. An M-Score of greater than -1.78 signals that the company is likely to be a manipulator.
Power Integrations has a M-score of -3.41 suggests that the company is unlikely to be a manipulator.
Power Integrations (POWI) has a Beneish M-Score of -3.41 as of Aug. 03, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Power Integrations and its competitors. According to the industry distribution chart, Power Integrations ranks #86 out of 985 companies in the Semiconductors industry, placing it in the top 8.7%.
Is Power Integrations' Beneish M-Score too high?
Power Integrations' current Beneish M-Score is -3.41. Based on the distribution chart, Power Integrations ranks #86 out of 985 companies in the Semiconductors industry, which is in the top quartile — a strong position relative to peers. Overall, Power Integrations has a GF Score™ of 84/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Power Integrations' Beneish M-Score compare to PI and LASR?
According to the Semiconductors industry distribution chart, Power Integrations ranks #86 out of 985 companies for Beneish M-Score. This places Power Integrations in the top 9% of its industry — outperforming the majority of peers. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Beneish M-Score for a Semiconductors company?
A good Beneish M-Score depends on the Semiconductors industry context. However, Beneish M-Score should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Beneish M-Score mean?
A high Beneish M-Score can signal that a stock is expensive relative to its fundamentals. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Power Integrations and its competitors. Power Integrations's current Beneish M-Score is -3.41. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Power Integrations stock overvalued right now?
Based on GuruFocus' analysis, Power Integrations (POWI) is currently considered Modestly Undervalued. The stock's GF Value™ is $70.67, compared to a current price of $60.71 — trading 14.1% below its estimated fair value. The current Beneish M-Score is -3.41. Power Integrations' overall GF Score™ is 84/100 with 6 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Beneish M-Score calculated?
Beneish M-Score is calculated from a company's financial statements. For Power Integrations (POWI), the current Beneish M-Score is -3.41 as of Aug. 03, 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.
Is Power Integrations (POWI) Overvalued in 2026?
Based on GuruFocus' analysis, Power Integrations stock appears to be undervalued.
The current stock price of $60.71 is trading 14.1% below its estimated GF Value™ of $70.67.
GuruFocus considers Power Integrations to be Modestly Undervalued.
Key valuation signals for POWI:
Beneish M-Score: -3.41
GF Value™: $70.67 vs. price of $60.71 (14.1% below fair value)
No single metric tells the full story. See the POWI stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Power Integrations Inc designs, develops, and markets analog and mixed-signal integrated circuits (ICs) and other electronic components and circuitry used in high-voltage power conversion. Products are used in power converters that convert electricity from a high-voltage source to the type of power required for a specified downstream use. Products are used in electronic products including mobile phones, computing and networking equipment, appliances, electronic utility meters, battery-powered tools, industrial controls, home automation, or Internet of Things applications such as networked thermostats, power strips, and security devices. Geographically, the company generates maximum revenue from China and Hong Kong.
84GF Score
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Beneish M-Score is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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